Case Study On Quality Cost Of LE Company

With the rapid development of science and technology and increasing pressure, companies only have excellent product quality to be invincible in the market. If companies want to ensure product quality, enhancing the core competitiveness, it must be scientific and effective quality management. Quality cost management abroad has been 60 years of history, China in the 1980s have begun to study the cost of quality management. Currently with the development of the theory of cost of quality, in order to ensure product quality while reducing production costs, improving economic efficiency, more and more enterprises begin to pay attention to quality cost management and started to improve the quality of enterprise cost management.This paper summarized the quality of domestic and foreign experts and scholars on the basis of quality cost management theory, expounded the meaning of quality costs, introduced the main contents of the theory, while studied the cost of LE company quality management. This article described the current situation of LE company quality cost management, analyzed the problems of the company’s current quality cost management and putted forward the corresponding measures for improvement.The author believes, LE is a long history enterprise as a state-owned, from the beginning of the 1990s, the company began to pursue the quality cost management. Although the company has achieved some success,still in its infancy and many problems. According to the own characteristics of LE company, the paper improved the management organization system, quality costing methods, detailed project scope and quality cost analysis. The paper proposed security conditions of improve implementation, including re-establish the company’s quality cost management system and accounting courses, enhancing the quality of cost analysis, improving the quality of full awareness, strengthening management and control of suppliers, etc. these means, The paper hopes to improve the quality of enterprise cost management, reducing the cost of doing business and improve economic efficiency.